Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.
Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.
Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.
Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.